MATERIAUX ROUTIERS DU BERRY : revenue, balance sheet and financial ratios

MATERIAUX ROUTIERS DU BERRY is a French company founded 47 years ago, specialized in the sector Fabrication d'autres produits minéraux non métalliques n.c.a.. Based in LE POINCONNET (36330), this company of category GE shows in 2024 a revenue of 71 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - MATERIAUX ROUTIERS DU BERRY (SIREN 317216166)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 70 529 € 84 692 € 179 427 € 99 406 € 138 829 € 171 197 € 110 668 € 116 176 € 112 268 €
Net income 14 089 € 18 953 € 36 739 € 24 250 € 47 708 € 17 083 € 15 435 € 16 877 € 13 019 €
EBITDA -6 664 627 € -6 619 726 € -7 250 197 € -6 924 392 € -4 846 663 € 7 041 589 € -5 675 341 € -5 506 143 € -4 135 207 €
Net margin 20.0% 22.4% 20.5% 24.4% 34.4% 10.0% 13.9% 14.5% 11.6%

Revenue and income statement

In 2024, MATERIAUX ROUTIERS DU BERRY achieves revenue of 71 k€. Revenue is declining over the period 2016-2024 (CAGR: -5.6%). Significant drop of -17% vs 2023. After deducting consumption (6.2 M€), gross margin stands at -6.1 M€, i.e. a rate of -8667%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -6.7 M€, representing -9449.5% of revenue. Warning negative scissor effect: despite revenue change (-17%), EBITDA varies by -1%, reducing margin by 1633.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 14 k€, i.e. 20.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

70 529 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

-6 112 857 €

EBITDA (2024) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

-6 664 627 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

320 189 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

14 089 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-2446.9%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 339%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 16%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

339.328%

Financial autonomy (2024) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

15.772%

Cash flow / Revenue (2024) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

-2577.748%

Repayment capacity (2024) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

-0.36

Asset age ratio (2024) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

40.1%

Solvency indicators evolution
MATERIAUX ROUTIERS DU BERRY

Sector positioning

Debt ratio
339.33 2024
2022
2023
2024
Q1: 0.0
Med: 11.35
Q3: 71.05
Watch

In 2024, the debt ratio of MATERIAUX ROUTIERS DU BERRY (339.33) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
15.77% 2024
2022
2023
2024
Q1: 9.68%
Med: 23.36%
Q3: 45.54%
Average -7 pts over 3 years

In 2024, the financial autonomy of MATERIAUX ROUTIERS DU BERRY (15.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-0.36 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.65 years
Excellent

In 2024, the repayment capacity of MATERIAUX ROUTIERS DU BERRY (-0.36) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 163.88. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

163.877

Interest coverage (2024) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

-2.74

Liquidity indicators evolution
MATERIAUX ROUTIERS DU BERRY

Sector positioning

Liquidity ratio
163.88 2024
2022
2023
2024
Q1: 94.61
Med: 137.76
Q3: 236.84
Good +35 pts over 3 years

In 2024, the liquidity ratio of MATERIAUX ROUTIERS DU BERRY (163.88) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
-2.74x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.99x
Q3: 6.91x
Average

In 2024, the interest coverage of MATERIAUX ROUTIERS DU BERRY (-2.7x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 4584 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 56 days. The gap of 4528 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 1624 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 6167 days of revenue, i.e. 1.2 M€ to permanently finance. Over 2016-2024, WCR increased by +466%, requiring additional financing.

Operating WCR (2024) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

1 208 213 €

Customer credit (2024) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

4584 j

Supplier credit (2024) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

56 j

Inventory turnover (2024) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

1624 j

WCR in days of revenue (2024) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

6167 j

WCR and payment terms evolution
MATERIAUX ROUTIERS DU BERRY

Positioning of MATERIAUX ROUTIERS DU BERRY in its sector

Comparison with sector Fabrication d'autres produits minéraux non métalliques n.c.a.

Valuation estimate

Based on 228 transactions of similar company sales (all years), the value of MATERIAUX ROUTIERS DU BERRY is estimated at 15 607 € (range 6 456€ - 40 290€). The price/revenue ratio is 0.13x (conservative valuation). This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.

Estimated enterprise value 2024
228 transactions
6k€ 15k€ 40k€
15 607 € Range: 6 456€ - 40 290€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
70 529 € × 0.13x
Estimation 9 034 €
6 232€ - 26 864€
Net Income Multiple 20%
14 089 € × 1.8x
Estimation 25 467 €
6 792€ - 60 430€
How is this estimate calculated?

This estimate is based on the analysis of 228 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Fabrication d'autres produits minéraux non métalliques n.c.a.)

Compare MATERIAUX ROUTIERS DU BERRY with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'autres produits minéraux non métalliques n.c.a.

Frequently asked questions about MATERIAUX ROUTIERS DU BERRY

What is the revenue of MATERIAUX ROUTIERS DU BERRY ?

The revenue of MATERIAUX ROUTIERS DU BERRY in 2024 is 71 k€.

Is MATERIAUX ROUTIERS DU BERRY profitable?

Yes, MATERIAUX ROUTIERS DU BERRY generated a net profit of 14 k€ in 2024.

Where is the headquarters of MATERIAUX ROUTIERS DU BERRY ?

The headquarters of MATERIAUX ROUTIERS DU BERRY is located in LE POINCONNET (36330), in the department Indre.

Where to find the tax return of MATERIAUX ROUTIERS DU BERRY ?

The tax return of MATERIAUX ROUTIERS DU BERRY is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).

In which sector does MATERIAUX ROUTIERS DU BERRY operate?

MATERIAUX ROUTIERS DU BERRY operates in the sector Fabrication d'autres produits minéraux non métalliques n.c.a. (NAF code 23.99Z). See the 'Sector positioning' section above to compare the company with its competitors.